From the following the Balance Sheets of Ramu and Co.Ltd.
Prepare cash flow statements
Liabilities 31/12/17 31/12/18 Assets 31/12/17 31/12/18
 Rs. Rs. Rs. Rs.
Share capital 70,000 74,000 Cash 9,000 7,800
Debentures 12,000 6,000 Trade debtors
(good)
14,900 17,700
Trade
creditors
10,360 11,840 Stock in trade 49,200 42,700
P and L a/c 10,740 11,360 Good will 10,000 5,000
 Land 20,000 30,000
 1,03,100 1,03,200 1,03,100 1,03,200
 Additional information :
 (a) Dividends were paid totalling Rs.3,500
 (b) Land was purchased for Rs.10,000